Delhi High Court Directs Application for GST Refund within 7 Days

Delhi High Court ruling for Pedersen Consultants India Pvt Ltd

The Delhi High Court has directed the timely application for GST refunds, following section 54 of the CGST Act, 2017. This ruling comes after the exclusion of the period between 19.01.2024 and the judgment date from the limitation calculation.

In case No. W.P.(c) 1039/2024, M/s. Pedersen Consultants India Pvt Ltd, the petitioner, sought guidance on GST Input Tax Credit benefits for invoices from 2019-2020. Respondent No. 3 had also paid taxes on these invoices, leading to double payments.

Citing a delayed return filing by Respondent No. 3, the petitioner’s counsel argued for a refund due to double payment. However, the respondent’s counsel cited the lack of a proper refund application under Section 54 of the CGST Act, 2017.

Responding to this objection, the high court court directed the petitioner to file a refund application within seven days.

Relying on Notification No. 13/2022, the petitioner argued for the exclusion of specific periods from the limitation calculation. The court agreed, also excluding the period from the petition date of 19.01.2024 onwards.

In a bench presided over by Justice Sanjeev Sachdeva and Justice Ravinder Dudeja, the plea was disposed of, allowing the petitioner to submit a proper refund application under Section 54. The claim’s validity under Notification No. 13/22 will be assessed by the Proper Officer.

Representing the petitioner was Ms. Sangita Gulati, while Mr. Anish Roy, Senior Standing Counsel, CBIC, along with Mr. Dileep Singh Rajpurohit and Mr. Mahesh K. Chaudhary, appeared for the respondent.

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